Petrol/Gas coupons

Decree Law no. 21/2022 (the “Ukraine” Decree) provides, for FY 2022, for the possibility of giving employees with up to Euro 200 worth of petrol coupons. Up to that limit the monetary amount  provided is exempt from Italian social security contributions and income tax. The […]

Tax Step Up of Shares/Land and Buildings – Revaluation

Law Decree no. 17 of March 1, 2022, containing urgent measures for the containment of electricity and natural gas costs, the development of renewable energy and the relaunch of industrial policies, known as the Energy Decree was published in the Official Gazette no. 50 of […]

Stock options – the timing of the tax benefit

The Italian Tax Agency responding to a request for an official interpretation on the tax treatment of options (no. 23 of 5 February 2020) has set out its view of the moment in which stock options become taxable in the hands of employees working in […]

Tax reliefs for Building Renovation Works – 2023

What are they?   It is important to note that each tax relief has specific eligibility criteria, timings, deadlines and requirements, so consultation on any specific works with a professional is essential to determine which tax relief is applicable to your specific situation. The legislation […]

Italy Tax Guide

Below is out guide in pdf format which you can download.   This is a very general guide and only intended to give some basic background information. It should not be seen as a substitute for specific advice. 

1 2